This course consists of two parts:
1. the first part is dedicated to the development of accounting systems (30H /2 ECTS)
a. management of computer files;
b. concepts of databases and analysis;
c. absolute and relative controls;
d. the principles of operation of a computerised accounting system with deferred and real-time processing;
2. the second part is dedicated to the control of computerised accounting (15H /1 ECTS)
a. computer fraud;
b. computerised audit procedure;
c. questionnaires about computerised control;
d. special assignments (in the form of a seminar).
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On completion of this course, students will have acquired the basic concepts needed to understand computer programming tools and methods and will be able to |
The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.
- Oral examinations
- Presentation of a case study
Lectures
ANGOT H., FISHER C., THEUNISSEN B. (2004), Audit comptable, Audit
informatique, 3rd ed., De Boeck.
